Statistics

Probability of earnings manipulation of companies listed on the Stock Exchange of Singapore.

Author

Lau, Irene Yee Ling.

Koh, Tan Fong.

Koh, Sin Ying.

Date of Issue

2000

School

College of Business (Nanyang Business School)

Abstract

This paper uses a model to detect the probability of earnings manipulation of comapnies listed on the stock exchange of Singapore. Also, hypotheses have been developed to test for the relationship between the probability of manipulation with some independent variables over a 3 year period from 1996-1998.